‘Smart Cover’ iPad 2 Case Classifiable as Plastic, Not Duty-Free Accessory, Says Court
Plastic iPad 2 “Smart Cover” cases are classifiable in the Harmonized Tariff Schedule as articles of plastic dutiable at 5.4 percent, not as duty-free accessories for automatic data processing machines, said the Court of International Trade in a decision made…
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
public Tuesday. Apple argued for the case’s duty-free classification as an accessory because it also functions as a stand. But the court agreed with a Customs and Border Protection ruling that the cases are explicitly excluded from that classification. Apple didn’t comment.